IND AS 12 Revision | All Concepts alongwith Imp Ques | CA Final FR Revision | CA Aakash Kandoi

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[@Chinu123-13]

Ind AS 12 Timestamp:- with AK Board Notes solution pg no 8:09 - DTA/DTL/P&L/OCI 9:04 - Other than Temp diff 10:51 - Assess/Reassess DTD,Tax losses,Unused credits, MAT credit 15:12 - Determine Tax rates 16:35 - Ex - Pg no 17 19:31 - Accounting for Deferred tax 21:25 - Offsetting DTA & DTL 21:50 - Ex - Pg no 8 23:18 - Ex - Pg no 13 (LDR) 26:41 - Bus combination 29:04 - Asset Acquisition 29:32 - SBP (ill 4) 30:29 - TD Associate with Invest in subsidiary, branches , Associate & JV 33:19 - Diff btw Ind AS 12 vis-a-vis AS 22 33:52 - ill 2 (Lease) 36:22 - ill 3 (Bus comb) pg 31 38:24 - ill 4 (SBP) pg no 37 (LDR) 40:33 - ill 5 (LDR++) pg no 20✨ 44:01 - ill 9 (Invest) pg no 22 (LDR+++)✨ 49:32 - ill 15 Self pg no 9 49:45 - ill 16 (Ques 3 refer similar) pg no 12 (LDR)✨ 54:12 - ill 18 (Rate change) pg no 24 55:28 - ill 19 (Bus comb) pg no 33 (LDR) 56:35 - Ques 1 Self (Invest) pg 18 56:42 - Ques 2a. (MAT) Pg no 15 Ques 2b. (Depn & Reval) LDR+++✨ 1:01:23 - Ques 3 (same as ill 16) pg 19 1:02:00 - Ques 5 (Discuss with 20A) 1:02:12 - Ex 1 pg no 34 (LDR+)✨ 1:04:45 - Ex 2 (Undisturbed profit) pg 35 1:05:45 - ill 20A,B,C pg no 25

[@aniketpandit402]

Thank you

[@nehasoni4514]

Kya mast kaam krta tum maqsud bhai

[@Chinu123-13]

@@nehasoni4514 shukriya 😃

[@akhileshladdha2596]

33:56 illu 2 36:21 illu 3 38:22 illu 4 40:33 illu 5 44:07 illu 9 49:45 illu 16 54:13 illu 18 55:29 illu 19 56:34 PP 1&2 1:01:24 PP 3&5 1:02:13 solved eg 1&2 1:05:18 illu 20

[@swanand225]

36:22 - ill 3 (Bus comb) pg 31 38:24 - ill 4 (SBP) pg no 37 (LDR) 40:33 - ill 5 (LDR++) pg no 20✨ 44:01 - ill 9 (Invest) pg no 22 (LDR+++)✨ 49:32 - ill 15 Self pg no 9 49:45 - ill 16 (Ques 3 refer similar) pg no 12 (LDR)✨ 54:12 - ill 18 (Rate change) pg no 24 55:28 - ill 19 (Bus comb) pg no 33 (LDR) 56:35 - Ques 1 Self (Invest) pg 18 56:42 - Ques 2a. (MAT) Pg no 15 Ques 2b. (Depn & Reval) LDR+++✨ 1:01:23 - Ques 3 (same as ill 16) pg 19 1:02:00 - Ques 5 (Discuss with 20A) 1:02:12 - Ex 1 pg no 34 (LDR+)✨ 1:04:45 - Ex 2 (Undisturbed profit) pg 35 1:05:45 - ill 20A,B,C pg no 25

[@aayushjain888]

13:30 Q20 33:56 Q13 36:21 Q18 38:22 Q14 40:33 Q21 44:07 Q7 49:45 Q4 54:13 Q10 55:29 Q16 56:34 Q8 Part 1 MAT Q8 Part 2 1:01:24 PP 3 & AQ3 1:02:13 solved eg 1&2 1:05:18 AQ2

[@raghavvbangur8914]

air 1 qbank

[@Manifestationscometrue-8M]

Sir i took your classes and i have completed 100% of them. Trust me sir- Bht zada maza aaya . Itna confidence aagya h ab Fr me - Iss baar 80 paar

[@akshitaaaaaaa]

Ind as 12 start: 2:43 ill2 33:56 ill 3 36:21 ill 4 38:21 ill 5 40:32 ill 9 44:07 ill 16 49:44 ill 18 54:12 ill 19 55:28 qus 2 56:48 qus 3 1:01:27 example 1 1:02:23 example 2 1:04:46 illu 20 1:05:30

[@sahiljamariya9259]

Q13-33:57 Q18-36:27 Q14-38:26 Q21-40:34 Q7-44:08 Q20- DO SELF-49:32 Q4-49:45 Q10-54:14 Q16-55:30 Q-56:35 -NOT in my Qbank mtp aug18 Q-56:42-not in my Qbank mtp mar19

[@amitsau8871]

Assess or Re assess DTD DTA 11:00 Tax Rate on Dividend 18:00 DT on Business combination 19:30 Share Based Payment 29:20 Investment in Subs/JV/Associate 30:15

[@CA23Jain]

Mcq 10:03 11:19 DTA reversal qn 14:26 Current tax CR Def tax can b on new rate if assure 15:41 Qns 33:59 Iln2 34:32 Iln3 36:30 ⭐️Iln4 38:29 sbp ⭐️Iln5 40:56 Illn9 44:11 ✅ 48:05 Iln16 49:50 Iln18 54:16 Iln19 55:54 ⭐️Q2 56:38 Q4 1:01:56 ⭐️Se1,2 1:02:25 ⭐️20ABC 1:05:17

[@the_unusualgamer2422]

23:18 - Ex - Pg no 13 (LDR) 38:24 - ill 4 (SBP) pg no 37 40:33 - ill 5 (LDR++) pg no 20 44:01 - ill 9 (Invest) pg no 22 49:45 - ill 16 (Ques 3 refer similar) pg no 12 55:28 - ill 19 (Bus comb) pg no 33 Ques 2b. (Depn & Reval) 1:02:12 - Ex 1 pg no 34

[@SatyamSingh-w5c]

A T L L A T H A L T H L L T L A + MAT ka mtalb hi DTA hai 10:17 15:28 23:11 32:16 33:58 lease (in tax ROU and LL will be nil 38:22 SBP-- need to learn this 40:42 (Current tax is calculated on tax income) p&L mai current tax aata hai, current tax mtalb income tax wala tax. but hume aapni ego satisfy karne k liye Deffered Tax ki adjustment karte hai means current tax mai DTL add and DTA minus. Taki current tax mai, Deffered tax + ya - karke accounting profit wala tax disclose kr ske. in simple deferred tax is just ego satisfaction of institute 44:12 LDR 56:48 (wp is must all the time), 1:01:42 1:02:25 these 2 examples long question: 1:05:36 PART A 1:14:37 PART B

[@SEE002]

35:17 rou + lease question 44:00 reco question 49:51 illus 15 see presentation Concept at time of dta reversal 1:04:25 eg 1 second point 20b bad debt provision adj Thanks sir amazing session so detailed yet so concise.

[@jayshilgorasha4919]

Thank you so much sir for this Revision lecture , I was actually waiting for that , I had done FR 1.5 yrs ago still i'm able to recall all concepts bcz of you 🙏🙏 #AK he Bhaaaaaaiiiiiisaaaabbbbb

[@sandeshkolambe1267]

I cleared grp 1 sir after watching your revision videos 🎉 Thanku you so much sir

[@rowmannr4379]

Bro help me

[@okayom]

Practice kaha se kia questions?

[@sandeshkolambe1267]

Sir me Jo ldr bola hai wo practice kro

[@mayuridhumal6051]

MY Q bank Q13-33:57 Q18-36:27 Q14-38:26 Q21-40:34 Q7-44:08 Q20- DO SELF-49:32 Q4-49:45 Q10-54:14 Q16-55:30 Q-56:35 -NOT in my Qbank mtp aug18 Q-56:42-not in my Qbank mtp mar19 BAKI watch remaining full

[@muskanjain9307]

Dear Sir, can't thank you enough for this. Have watched lecture of many teachers but concepts under Ind AS 12 were never this clear.

[@purumakreja]

1:05:30 illustration 20a 1:14:35 illustration 20b

[@shubhamdeshmukh8395]

Wonderful Session! Thank You sir for covering every small topic in detail!

[@AmanKumar-hq9tm]

Q13- 33:56 Q16- 55:29 Q18- 36:21

[@ajitsahu2089]

30:00 Investment in subsidiary

[@GsSg-wi7hz]

Great explanation and expertise, thank you so much sir .....this was a great help....

[@sanatan799-y6e]

33:51 question

[@saurabhpopli4899]

2:38 Start

[@bishalgope7200]

1:05:45 20A/20B/20C 1:02:12 Example 1 1:04:45 Example 2

[@aarchijain829]

Sir illustration 8(ii) and Q2 (ii) are contradictory To be specific value of dtl in year 1 is 3.6 In illustration 8 it is charged to p&l and in Q2 it is charged to oci Assumptions are bit logical in illustration 8 Which is one correct Please do reply

[@aarchijain829]

Update - reply from sir to follow Q2 from sir's question bank

[@murlipunase7795]

ill 3 36:21 *ill 5 40:33 ill 9 44:07 ill 16 49:45 Q2 56:45 Q3 1:01:24 ill 20 1:05:51

[@sachinmandal_]

Bhaiya i challenge you ,,,aap CMA Final ke CFR ka concept notes nhi bana skte...aur nahi padha skte -------Apka Chota Bhai🙏🏼❤ (Please Prove me Wrong 😂)

[@muskan_multi_style]

😂

[@pinkytoshniwal6994]

24:10 - Bifurcation of Amount when there are 2 reasons

[@PowerfulAffirmations111-h1t]

33:54 illustrations start📌

[@adilafroz6855]

Sir you are the bloody best. No teacher can make us revise like this.

[@mansichoudhary7277]

Yeh INDAS itna easy tha, muje aaj pata chala ! Thankyou so much Sir!! 🌸

[@afrinn_khann]

Ak hai bhaishaabb!!!!❤

[@souravpatra4501]

beautifully revised

[@SimranJuneja-j4m]

Seeing it again as CA… You are gem sir

[@chandrakantprasad8616]

Starts at 2:48

[@Karavali7]

Sarak sarak sarak.... After learning financial instruments and business combination from you, I am thinking it is for puc students not for CA final students 😊😊😊

[@caakash.ag01]

Later it would be great if you could explain the treatment of DTA/DTL, when the asset is funded by Government Grant and ICDS 7 is applicable for Taxatation purpose

[@TusharAgarwal-s7j]

Start 2:35

[@masirakhan8006]

33:22 - diff between AS & INDAS

[@poojamadat3485]

Thankyou so much sir notebook direct utha ke dekha to laga ye kya h DTA n all but he revision video start kiya sab yaad aa gaya q ki classes ke waqt humne acha revise n written ki thi isliye Varna sir yaad nai aata agar aap hamare piche nai padte to revision kiya written practice ki ye sab puchte nai to 😊😊

[@Brajeshkumar-sj8dx]

#36:14 Sir, here netting off is specifically not allowed na? or can we? 😮

[@SmileWithGeeta.S]

1:15:52 Muh pr garam garam chai marke aane ka 😂❤

[@bhavyachokshi1811]

inter ka one of the scary AS but ind as 12 sir ki vibe k sath majak lag rha never forgetting that AC remote going down and up ifykyk !

[@shreeyapawar3329]

sir mcq ka gyaan bhi diya karna ese jo obvious nahi hote h... jaise 10:26 me diya.. kyki jab just miss hota h pass hona.. to bohot dard hota h

[@riddhijoshi2105]

Tysm Sir😊

[@OmYes-k2x]

Illus 15. 12:58

[@stutibhatt5766]

thank you sir

[@ChetansTradingAndInvesting]

1:06:11 qn 20 a b c

[@tanugupta2265]

Thank you sir ❤

[@priyanshishah1424]

Wow good coverage of questions...all these question are enough eligible to appear in exams💯

[@RaviKiran-wl9tt]

For my ref Q53(C) Adv Income 47:44

[@sheetalnayak3587]

49:49 Q. 4 of AA

[@nikhilbajaj0007]

Maza hi agaya Sir!

[@skj1202]

🔥🔥🔥🔥🔥

[@krushnaphulpagar6163]

Thankyou

[@Bibekkoirala01]

Self ref 32:00

[@aarushiiiiiiiiiiii]

for self ref 56:43

[@suryamanitiwari4713]

Planning to revise today itself ...found latest vedio😊

[@taniishqjain]

AQ Q3 1:05:56

[@nayanidoshi1875]

Ty so much sir 🎉

[@rakeshkumarsrt7974]

Ak hai bhai sahb Ek hi h bhai sahb❤❤ Bhai aaye h sab karwa k jayege 😆😆😆😉

[@MANSIPUNYANI-d2q]

1:05:20 que 20A 20 B 20C till end revise must for exam

[@Carpediem001-b7c]

33:57 Questions

[@OmYes-k2x]

10:01

[@RadhaPanpaliya]

1:05:49 Illu 20 A

[@peppsspriya]

Sir Q2 mtp galat solve Kia apnea please ek bar check karoge with icai soln

[@karanshah16]

13:36 illustration 15 33:59 36:24 38:26 40:36 44:14 49:35 49:53 54:14 55:36 56:28 56:36 Not in AA Book 56:43 Not in AA Book 1:01:51 1:02:11 1:02:19 Not in AA Book 1:05:15

[@Vijayalakshmi-pb1kp]

Namaste Sir, need one clarification. I have been giving my CA final gr 2 exam since 2006. Recently cleared SPOM set B exam. Now am I required to clear ADVANCE IT course before giving my Nov 24 exam ? All these days it was before applying membership. Is it changed now ? Kindly reply sir.

[@pankajpurohit5002]

After exams u can clear advance ITT exams but before membership

[@aryan___tak]

It is must to clear your Adv ITT exams before filing up the exam form

[@CA_usman_khan]

For my ref 49:44 to last excep 20A 🆗🆗🆗

[@CA_dhruv_07]

First Comment ❤

[@rahulchaplot510]

Or bhi Revision Lecture aaenge kya utube pr Sir?

[@ayushmitasaha2887]

Amazing

[@jaikishanraghavendra]

1:08:54

[@reshamdhanwani7146]

28:38

[@MANIFIN19]

44:07 illu 9

[@jayshrijaju1461]

Finally ind as 12 sarak sarak 🎉

[@prembarri3513]

❤

[@mubashirashakib2892]

Sir aapka koi live batch aane wala hai kya?koi rply hi nahi karta,I'm waiting for ur live batch to start.

[@CAAakashKandoi]

No live batch until next year

[@muskanjain9307]

30:30

[@kritikamal2222]

Sir is there any changes in this chapter ?

[@aarchijain829]

Illustration 1abc in sir's book illustration 20abc

[@dimplegupta2688]

58:00

[@Falguni0910]

8:56

[@palashjain6542]

I will score exemption in FR❤

[@himanshubhatia7982]

LAT ki full form??

[@shubhamsuryawanshi3082]

Loan Amortization Table

[@shubhamsuryawanshi3082]

Loan Amortization Table

[@Vijaya-t8t]

Indas ki kon si book lu

[@balajiprasanthi363]

sir if possible try to upload in english

[@mayankgupta8911]

sir please upload New Revision vedio IND AS 110,103,33,23

[@userindia431]

Today I did 109 & 12 from your revision video & notes and to be honest this is the first time I got conceptual clarity 😅 Sir you are doing great job & thank you for such an amazing video 👍🏼

[@yourstruly8492]

❤❤❤❤❤❤❤❤❤❤❤❤❤

[@kausarbohra6188]

AK HAI BHAISAAAAAAAAAAAAAAB

[@divyam5805]

New portion Q20a ,b, c

[@virajgambhir843]

Ind ad 7 bhi

[@chhavigarg1081]

see ques only

[@Jayesh19996]

FR matlab AK❤

[@shrutisingal720]

Sir ye new revision old revision video comparison me kya change h ..kyuki it's bit lengthy in comparison to old .

[@CAAakashKandoi]

Illustration 20 A, B, C of my Question Bank (i.e Illustration 1A, B, C of Module) is additionally covered in this video🙏🏻

[@harshikajainn]

​@@CAAakashKandoi thanks sir, was legit looking for that solution video..

[@vigneshsemmengudiviggi9611]

Pls do this video in english sir

[@poonambaral4732]

17:27 😂😂

[@bhuvanaravichandiran5469]

English version sir

[@mlakshmivalli2921]

English revision please sir

[@mayankgupta8911]

sir please IND AS 7 Revise karwa dooo